South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:62 - Definition of terms used in sourcing rules
Universal Citation: SD Admin Rules 64:06:01:62
Current through Register Vol. 51, page 43, September 23, 2024
Terms used in §§ 64:06:01:61 to 64:06:01:65, inclusive, mean:
(1) "Receive,"
(a) the taking possession of tangible
personal property;
(b) making first
use of services; or
(c) taking
possession of or making first use of any product transferred electronically,
whichever comes first;
The term, receive, does not include possession by a shipping company on behalf of the purchaser;
(2) "Product," any tangible personal property, any product transferred electronically, including software delivered electronically, or services, whether sold, leased, or rented.
General Authority: SDCL 10-45-108.
Law Implemented: SDCL 10-45-108.
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